Revised SF1442_W912EE23B0001-0001.pdf

SOLICITATION, OFFER,

1. SOLICITATION NUMBER 2. TYPE OF SOLICITATION 3. DATE ISSUED

AND AWARD lg] SEALED BID (IFB)

(Construction, Alteration, or Repair) W912EE2380001 □ NEGOTIATED (RFP) 12/05/2022 IMPORTANT - The "offer'' section on the reverse must be fully completed by offeror.

4. CONTRACT NUMBER

?. ISSUED BY

VICKSBURG CONTRACTING OFC

4155 CLAY ST

VICKSBURG MS 39183-3435

5. REQUISITION/PURCHASE REQUEST NUMBER

W807PM22711564

CODE W912EE 8. ADDRESS OFFER TO

6. PROJECT NUMBER

SEE SPECIAL NOTICES TO BIDDERS

PAGE OF

9. FOR INFORMATION. la. NAME

CALL: ► AMY L. STARKS

lb. TELEPHONE NUMBER (Include area code) (NO COLLECT CALLS)

601-631-5693

SOLICITATION

NOTE: In sealed bid solicitations "offer" and "offeror'' mean "bid and "bidder".

10. THE GOVERNMENT REQUIRES PERFORMANCE OF THE WORK DESCRIBED IN THESE DOCUMENTS (Title, identifying number, date)

FC/MR&T, YAZOO RIVER BASIN

TALLAHATCHIE COUNTY, MISSISSIPPI

UPPER YAZOO PROJECTS, ITEM 7C 28 II

CHANNEL IMPROVEMENT

PAGES

Description of Work: The work consists of furnishing all plant, labor, materials and equipment, and constructing the Upper Yazoo Projects, Item 7C 28 II Channel Improvement, in Tallahatchie County, Mississippi. Principal features of work include clearing, grubbing, debris removal, excavation and grading, erosion control, storm water pollution prevention and all other work associated with constructing the longitudinal peaked stone dikes, transverse stone dikes and stone tiebacks on the banks and channel of the Little Tallahatchie River in the vicinity in Tallahatchie County, Mississippi, within a relatively short construction period.

The estimated value of the proposed work is over between $5,000,000 and $10,000,000.

11. The contractor shall begin performance within 7 calendar days and complete it within 370 calendar days after receiving D award, lg] notice to proceed. This performance period is lg] mandatory D negotiable. (See Section 00 80 00.00 09 ).

12a. THE CONTRACTOR MUST FURNISH ANY REQUIRED PERFORMANCE AND PAYMENT BONDS?

(If "YES", indicate within how many calendar days after award in Item 12b.)

[gjYES □ No

13. ADDITIONAL SOLICITATION REQUIREMENTS:

12b. CALENDAR DAYS

a. Sealed offers in original and __ 1;...__ copies to perform the work required are due at the place specified in Item 8 by 2:00 p.m. (hour) local time --�12=/-2-0-/2-0-2-2 __ (date). If this is a sealed bid solicitation, offers will be publicly opened at that time. Sealed envelopes containing offers shall be marked to show the offeror's name and address, the solicitation number, and the date and time offers are due.

b. An offer guarantee lg] is, D is not required.

c. All offers are subject to the (1) work requirements, and (2) other provisions and clauses incorporated in the solicitation in full text or by reference.

d. Offers providing less than __ 6_0 __ calendar days for Government acceptance after the date offers are due will not be considered and will be rejected.

STANDARD FORM 1442 (REV. 8/2014)

Prescribed by GSA - FAR (48 CFR) 53.236-1 (d)

Section 00100 - Bidding Schedule/Instructions to Bidders

SECTION 00010 – BIDDING SCHEDULE

FC/MR&T, YAZOO RIVER BASIN

TALLAHATCHIE COUNTY, MISSISSIPPI

UPPER YAZOO PROJECTS, ITEM 7C 2BII

CHANNEL IMPROVEMENT

ITEM DESCRIPTION EST UNIT UNIT AMOUNT

QTY PRICE

0001 MOBILIZATION AND DEMOBILIZAITON 1 JOB FOR $______________________

0002 CLEARING AND GRUBBING 1 JOB FOR $______________________

0003 EROSION CONTROL 1 JOB FOR $______________________

0004 ENVIRONMENTAL PROTECTION FREATURES 1 JOB FOR $______________________

0005 EXCAVATION AND BACKFILL FOR 59 EA $______ $_____________________

TRANSVERSE STONE DIKES AND/OR

STONE TIEBACKS

0006 STONE – R200 RIPRAP

0006A FIRST 50,000 TONS 50,000 TON $______ $_____________________

0006B OVER 50,000 TONS 20,700 TON $______ $_____________________

TOTAL $_____________________

NOTES:

(a) SOLICITATION NO. W912EE23B0001

FC/MR&T, YAZOO RIVER BASIN TALLAHATCHIE COUNTY, MISSISSIPPI, UPPER

YAZOO PROJECTS, ITEM 7C 2B II, CHANNEL IMPROVEMENT

TYPE OF CONTRACT: FIRM-FIXED PRICE CONSTRUCTION

DISCLOSURE OF THE MAGNITUDE OF THE PROPOSED CONSTRUCTION PROJECT:

BETWEEN $5,000,000.00 AND $10,000,000.00

NAICS CODE: 237990 – OTHER HEAVY AND CIVIL ENGINEERING CONSTRUCTION

SIZE STANDARD: $39,500,000.00

THIS PROCUREMENT IS A TOTAL SMALL BUSINESS SET-ASIDE.

(b) All technical inquiries and questions relating to this solicitation are to be submitted via Bidder Inquiry in ProjNet at http://www.projnet.org/projnet. See Section 00100 Paragraph 12 Entitled “TECHNICAL INQUIRIES AND QUESTIONS”.

(c) Lack of registration in the System for Award Management (SAM) database will make a bidder ineligible for award. SEE CONTRACT CLAUSE 52.204-7 ENTITLED "System for Award Management”.

(d) Bidders shall furnish unit prices for all items listed on the schedule of bid items which require unit prices. If the bidder fails to insert a unit price in the appropriate blank for required items but does furnish an extended total or an estimated amount for such items, the Government will deem his unit price to be the quotient obtained by dividing the extended estimated amount for that line item by the quantity. IF THE BIDDER OMITS BOTH THE UNIT PRICE AND THE EXTENDED

ESTIMATED AMOUNT FOR ANY ITEM, HIS BID WILL BE DECLARED NONRESPONSIVE.

(e) All quantities shown on the BIDDING SCHEDULE are estimated quantities except when the unit of measure is shown as "job" or "each". For Federal Acquisition Regulations (FAR) and FAR supplement reference purposes, ‘job’ can be used in the place of ‘lump sum’.

(f) If a bid or modification to a bid based on unit price is submitted which provides for a lump sum adjustment to the total estimated cost, the application of the lump sum adjustment to the unit price in the schedule must be stated. If it is not stated, the bidder agrees that the lump sum adjustment shall be applied on a pro rata basis to the unit price in the Bid Schedule.

(g) All extensions of the unit price shown will be subject to verification by the Government. In case of variation between the unit price and the extension, the unit price will be considered to be the bid.

(h) Award will be made as a whole to the lowest responsive, responsible bidder as may be in the best interest of the Government.

(i) The SF1442, Bidding Schedule, and Section 00600 (Representations and Certifications) must be accurately completed and returned with your bid, or it may be rejected as nonresponsive. An offeror may also submit, in lieu of the complete section 00600, a complete hard copy of their online representations and certifications applications (ORCA) registration. See FAR clauses 52.204-7 and 52.204-8 for requirement information. The website for ORCA is www.SAM.gov.

(j) THE NOTICE TO PROCEED (NTP): The successful bidder is advised that performance and payment bonds shall be submitted in accordance with the time frame in block 12B of SF1442. The NTP will be issued immediately after verification of acceptable performance and payment bonds.

Within seven (7) calendar days after issuance of the NTP, the Contractor shall initiate a meeting to discuss the submittal process with the Area or Resident Engineer or his authorized representative.

Physical work cannot start until the Accident Prevention Plan, Contractor Quality Control Plan, and other submittals which may be required, have been submitted and approved and all preliminary meetings called for under the contract, have been conducted.

(k) Pre-bid Conference: The conference will be held in Vicksburg, and it will be scheduled 10-14 days after the solicitation is advertised.

(l) All work under these specifications shall be performed in accordance with the provision of EM 385-1-1 “Corps of Engineers Safety and Health Requirements Manual”, Dated November 2014.

(o) There are areas that are anticipated to be out of reach for solely top bank operations. Non-conventional land base equipment and/or marine means should be anticipated by the Contractor to complete the construction of the project.

(m) The government reserves the right, as the interests of the government may require, to postpone or delay the date and/or time set for opening bids. Revisions or amendment to the bid opening date and/or time, if any, will be announced by amendment or amendments to the invitation for bids.

(n) Veterans Employment Emphasis for U.S. Army Corps of Engineers Contracts In addition to complying with the requirements outlined in FAR Part 22.13, FAR Provision 52.222- 38, FAR Clause 52.222-35, FAR Clause 52.222-37, DFARS 222.13 and Department of Labor regulations, U.S. Army Corps of Engineers (USACE) contractors and subcontractors at all tiers are encouraged to promote the training and employment of U.S. veterans while performing under a USACE contract. While no set-aside, evaluation preference, or incentive are encouraged to seek out highly qualified veterans to perform services under this contract. The following resources are available to assist USACE contractors in their outreach efforts:

- U.S. Department of Labor Veterans’ Employment and Training Service (VETS):

https://www.dol.gov/vets/

- Federal Veteran Employment Information: https://www.fedshirevets.gov/

- Veterans Opportunity to Work (VOW) Program: https://www.benefits.va.gov/vow/

- U.S. Army Warrior Transition Command Employment Index:

https://wct.army.mil/modules/employers/index.html

- Hiring Our Heroes: https://www.uschamberfoundation.org/hiring-our-heroes

(End of special contract requirement)

Revised By Amendment 0001 https://www.dol.gov/vets/ https://www.fedshirevets.gov/ https://www.benefits.va.gov/vow/ https://wct.army.mil/modules/employers/index.html https://www.uschamberfoundation.org/hiring-our-heroes

GENERAL NOTICES

1. AUTHORITY & APPROPRIATION INFORMATION PROGRAM DATA

AUTHORITY: Flood Control Acts of 1936, Sec. 4 and 8a; 1941, Sec. 3b and 3g; 1946, Sec. 3, 10f, and 10q; and 1965, Sec. 2045

APPROPRIATION: P.L. 115-244 ENERGY AND WATER, LEGISLATIVE BRANCH, AND

MILITARY CONSTRUCTION AND VETERANS AFFAIRS APPROPRIATIONS ACT, 2019

FUNDING CITATION: 96 x 3112

2. NEGOTIATIONS AFTER SEALED BIDDING.

The Government has the option to reject all bids received in response to the sealed bid advertisement and initiate negotiation. Negotiations will include soliciting offers from each responsible bidder that submits a bid in response to the Invitation for Bids. If, after bid opening in, the Contracting Officer determines that negotiations are in the best interest of the Government, the following steps will be followed:

(a) An amendment to the sealed bid advertisement will be issued to each responsible bidder changing the Invitation for Bids Number to Request for Proposals Number. The amendment will also make any necessary changes to the scope of work.

(b) A cover letter signed by the negotiator will accompany the amendment explaining the procedures to be followed during negotiations.

3. BID, PERFORMANCE AND PAYMENT BONDS.

A bid bond is required with the bid package and is to be executed on Standard Form SF24.

Performance and payment bonds will be required after award. See Section 00700, Contract Clause

52.228-15, PERFORMANCE AND PAYMENT BONDS -- CONSTRUCTION

4. AMENDMENTS PRIOR TO DATE SET FOR OPENING BIDS.

The right is reserved, as the interest of the Government may require, to revise or amend the specifications and/or SUBMITTAL REQUIREMENTS prior to the date set for proposals due. Such revisions or amendments, if any, will be announced by amendment or amendments to this RFP.

Copies of such amendments as may be issued will be furnished to all prospective offerors. If the revision or amendments are of a nature which require material changes in quantities or prices bid or both, the proposal due date may be postponed by such number of days as in the opinion of the District Engineer will enable offerors to revise their proposals. In such case, the amendments will include an announcement of the new proposal due date.

5. BUSINESS INTEGRITY.

Successful offerors as a condition for award of any contract resulting from this RFP may be required to execute a certificate related to Business Integrity.

6. CONDITIONS AFFECTING THE WORK.

Bidders should visit the site and take such other steps as may be reasonably necessary to ascertain the nature and location of the work, and the general and local conditions which can affect the work or the cost thereof. Failure to do so will not relieve bidders from responsibility for estimating properly the difficulty or cost of successfully performing the work. The Government will assume no responsibility for any understanding or representations concerning conditions made by any of its officers or agents prior to the execution of the contract, unless included in the RFP, the specifications, or related documents.

7. SITE OF THE WORK.

Bidders are advised that for purpose of applicability of the Davis-Bacon Act and other contract labor standard provisions, "the site of the work" under the contract to be awarded pursuant to this Invitation may not be limited to the physical place(s) where the construction called for in the contract will remain when work on it has been completed. The "site of the work" may include other adjacent or nearby property used by the Contractor or Subcontractors during such construction. For example, fabrication plants, mobile factories, batch plants, borrow pits, job headquarters, tool yards, etc., will be considered part of the site of the work provided they are dedicated exclusively or nearly so to performance on the contract and are so located in proximity to the actual construction location that it would be reasonable to include them.

8. INFORMATION REGARDING BIDDING MATERIAL, BID GUARANTEE (NOT

REQUIRED), AND BONDS.

a. Specifications, RFP No. W912EE23B0001, Bidding Schedule, Construction Contract Clauses, and Wage Determination Decision(s) No. 2022MS-13541308102422 10/24/2022 of the Secretary of Labor, are parts of this IFB.

b. (1) An offeror (bidder) electing to use individual sureties for either bid guarantees or performance and payment bonds must submit, concurrently with the bonds and required affidavits, a statement of both the business and personal names of the persons and/or brokerages firms through whom the bonds or the guarantees were obtained, together with the address and telephone number of the persons and/or brokerage firms.

(2) Offerors or bidders should note that some individual sureties and brokers of individual sureties have been debarred or suspended from offering themselves or others as sureties to the Government. Offerors or bidders are responsible for ascertaining the current status of their sureties and brokers.

(3) Failure to provide the required information or the submission of bid guarantees obtained from debarred or suspended sureties or brokers may cause rejection of the offer (bid).

9. DEFINITIONS

(a) The term "head of the agency" or "Secretary" as used herein means the Secretary of the Army;

and the term "his duly authorized representative" means the Chief of Engineers, Department of the Army, or an individual or board designated by him.

(b) "Contracting Officer" means a person with the authority to enter into, administer, and/or terminate contracts and make related determinations and findings. The term includes certain authorized representatives of the Contracting Officer acting within the limits of their authority as delegated by the Contracting Officer.

(c) The agency board of contract appeals having jurisdiction over all appeals from final decisions of the Contracting Officer under the Contract Disputes Act of l978 is the Armed Services Board of Contract Appeals, addressed as follows: Recorder, Armed Services Board of Contract Appeals, Skyline 6, 7th Floor, 5109 Leesburg Pike, Falls Church, Virginia 22041-3208.

(d) "Small business concern" means a concern including its affiliates, that is independently owned and operated, not dominant in the field of operation in which it is bidding on Government contracts, and qualified as a small business under the criteria and size standards in 13 CFR 121.

(1) Size Standards for Construction and Special Trades.

(a) Construction. A concern is small if its average annual receipts for its preceding 3 fiscal years did not exceed $36.5 million.

(b) Dredging. A concern is small if (1) its average annual receipts for its preceding 3 fiscal years did not exceed $27.5 million, and (2) at least 40 percent of the yardage in the contract's plans and specifications is dredged with equipment owned by the concern or obtained from another small business dredging concern.

SPECIAL NOTICE - SECTION 00100

1. INVITATION FOR BID NO. W912EE23B0001 IS DUE 20 DECEMBER 2022, AT 2:00 P.M.

CENTRAL.

BIDS SENT BY COMMERCIAL CARRIER SHALL BE CLEARLY MARKED ON THE OUTER

ENVELOPE AS CONTAINING A “SEALED BID”. BIDS MUST BE RECEIVED PRIOR TO THE

EXACT TIME SET FOR BID OPENING.

BIDS MAY BE SUBMITTED BY HAND AT THE VICKSBURG DISTRICT HEADQUARTERS

BUILDING LOBBY (4155 CLAY STREET, VICKSBURG, MS) ON THE DAY OF BID

OPENING "ONLY" AND MAY NOT BE SUBMITTED SOONER THAN (2) HOURS PRIOR TO

THE TIME OF THE SCHEDULED BID OPENING. NO DOD SAFE SUBMISSION OR

ELECTRONIC RECIPT OF BIDS WILL BE ALLOWED FOR THIS INVIATION FOR BIDS.

THE BID OPENING MAY BE ATTENDED IN PERSON OR VIEWED ONLINE through “YouTube LIVE UNDER THE BELOW LINK:

https://www.youtube.com/channel/UC8aGwLzGsYAHHISJg31RFOw/live

THE YouTube LIVE LINK MAY ALSO BE FOUND BY GOING TO THE USACE VICKSBURG DISTRICT WEB PAGE; https://www.mvk.usace.army.mil/

Click “Business With Us” and then “Contracting” where the link will be available under “Bid Openings”.2. THIS PROCUREMENT IS TOTAL SMALL BUSINESS SET-ASIDE.

2. SEALED BIDS FOR THE WORK DESCRIBED HEREIN WILL BE RECEIVED UNTIL DATE

AND TIME OF BID OPENING.

3. THIS PROCUREMENT IS A TOTAL SMALL BUSINESS SET-ASIDE.

4. YOUR ATTENTION IS DIRECTED TO SECTION 00100-BID SCHEDULE/INSTRUCTIONS

TO BIDDERS CLAUSE ENTITLED “SUBMISSION OF BIDS”. IT IS THE BIDDER’S

RESPONSIBILITY TO ENSURE THAT PROPOSALS SENT BY COMMERCIAL CARRIER

ARE CLEARLY IDENTIFIED AS CONTAINING A PROPOSAL ON THE OUTERMOST

ENVELOPE. THIS INCLUDES, BUT IS NOT LIMITED TO, PROPOSALS SENT VIA:

FEDERAL EXPRESS, AIRBORNE EXPRESS, EXPRESS COURIER SERVICES, INC.,

EXPRESS MAIL - U.S. POSTAL SERVICE, UNITED PARCEL SERVICE AND PUROLATOR.

5. NOTE THE AFFIRMATIVE ACTION REQUIREMENT OF THE EQUAL OPPORTUNITY

CLAUSE WHICH MAY APPLY TO THE CONTRACT RESULTING FROM THIS

SOLICITATION.

6. NOTE THE AFFIRMATIVE ACTION REQUIREMENT OF THE CONTRACT CLAUSE

ENTITLED, “AFFIRMATIVE ACTION COMPLIANCE REQUIREMENTS FOR

CONSTRUCTION”, WHICH WILL APPLY TO THE CONTRACT RESULTING FROM THIS

SOLICITATION.

7. SEE SECTION 00 80 00.00 09, SPECIAL CONTRACT REQUIREMENTS, CLAUSE

ENTITLED “COMMENCEMENT, PROSECUTION, AND COMPLETION OF THE WORK (APR

1984)”.

8. SEE SECTION 01 00 00.00 09, GENERAL CONTRACT REQUIREMENTS CLAUSE,

ENTITLED, “PAYMENT INVOICES” WHICH WILL APPLY TO THE CONTRACT

RESULTING FROM THIS SOLICITATION. THE FEDERAL ACQUISITION REGULATION

REQUIRES THAT THE “REMIT TO” ADDRESS OF THE INVOICE MATCH THE “REMIT TO”

ADDRESS ON THE CONTRACT OR A PROPER NOTICE OF ASSIGNMENT.

9. BIDS WILL NOT BE ACCEPTED NOR SHALL BIDS BE WITHDRAWN

TELEGRAPHICALLY OR BY ELECTRONIC COMMERCE.

10. IN ACCORDANCE WITH THE PROVISIONS OF SUBPART 36.201 (EVALUATION OF

CONTRACTOR PERFORMANCE) OF THE FEDERAL ACQUISITION REGULATION (FAR),

CONSTRUCTION CONTRACTOR’S PERFORMANCE SHALL BE EVALUATED

THROUGHOUT THE PERFORMANCE OF THE CONTRACT. THE UNITED STATES ARMY

CORPS OF ENGINEERS (USACE) FOLLOWS THE PROCEDURES OUTLINED IN

ENGINEERING REGULATION 415-1-17 TO FULFILL THIS FAR REQUIREMENT. FOR

CONSTRUCTION CONTRACTS AWARDED AT OR ABOVE $100,000.00, THE USACE WILL

EVALUATE CONTRACTOR’S PERFORMANCE AND PREPARE A PERFORMANCE REPORT

USING THE CONSTRUCTION CONTRACTOR APPRAISAL SUPPORT SYSTEM (CCASS),

WHICH IS NOW A WEB-BASED SYSTEM. AFTER AN EVALUATION (INTERIM OR

FINAL) IS WRITTEN UP BY THE USACE, THE CONTRACTOR WILL HAVE THE ABILITY

TO ACCESS, REVIEW AND COMMENT ON THE EVALUATION FOR A PERIOD OF 30

DAYS. ACCESSING AND USING CCASS REQUIRES SPECIFIC SOFTWARE, CALLED PKI

CERTIFICATION, WHICH IS INSTALLED ON THE USER’S COMPUTER. THE

CERTIFICATION IS A DEPARTMENT OF DEFENSE REQUIREMENT AND WAS

IMPLEMENTED TO PROVIDE SECURITY IN ELECTRONIC TRANSACTIONS. THE

CERTIFICATION SOFTWARE COULD COST APPROXIMATELY $110 - $125 PER

CERTIFICATE PER YEAR AND IS PURCHASED FROM AN EXTERNAL CERTIFICATE

AUTHORITIES (ECA) VENDOR. CURRENT INFORMATION ABOUT THE PKI

CERTIFICATION PROCESS AND FOR CONTACTING VENDORS CAN BE FOUND ON THE

WEB SITE: http://www.cpars.navy.mil/. IF THE CONTRACTOR WISHES TO PARTICIPATE IN

THE PERFORMANCE EVALUATION PROCESS, ACCESS TO CCASS AND PKI

CERTIFICATION IS THE SOLE RESPONSIBILITY OF THE CONTRACTOR.

11. ELECTRONIC FUNDS TRANSFER (EFT)

PURSUANT TO FAR 52.232-5 AND 52.232-33, ALL PAYMENTS UNDER THIS CONTRACT

WILL BE MADE BY ELECTRONIC FUNDS TRANSFER (EFT). CONTRACTORS ARE

REQUIRED TO COMPLETE FORM:

UFC-DISB-4.

THE FORM AND COMPLETION INSTRUCTIONS MAY BE DOWNLOADED FROM THE U.

ARMY CORPS OF ENGINEERS FINANCE CENTER AT:

UFC-DISB-4

The form may be downloaded from the U. S. Army Corps of Engineers Finance Center at:

https://www.tam.usace.army.mil/portals/53/docs/udc/admin/direct_deposit.pdf

THE “INSTALLATION EROC” FOR THE VICKSBURG CONSOLIDATED CONTRACTING

OFFICE IS “B4."

12. BID PACKAGE ATTACHMENTS, SECTION 00600, REPRESENTATIONS AND

CERTIFICATIONS, AS WELL AS ALL OTHER REQUESTED INFORMATION SHALL BE

INCLUDED IN THE BID PACKAGE SUBMITTED BY THE OFFEROR.

13. PRIOR TO BID OPENING, IN ACCORDANCE WITH FEDERAL ACQUISITION

REGULATION PART 14.303(B) MODIFICATION OR WITHDRAWAL OF BIDS, “A BID MAY

BE WITHDRAWN IN PERSON BY A BIDDER OR ITS AUTHORIZED REPRESENTTIVE IF,

BEFORE THE EXACT TIME SET FOR OPENING OF BIDS, THE IDENTITY OF THE

PERSONS REQUESTING WITHDRAWAL IS ESTABLISHED AND THAT PERSON SIGNS A

RECEIPT FOR THE BID.”

THE FOLLOWING STEPS WILL BE REQUIRED BY THE VICKSBURG CONTRACTING

OFFICE:

1) CONTRACTOR MUST PRESENT A LETTER VERIFYING THEY ARE A

REPRESENTATIVE OF THE COMPANY.

2) CONTRACTOR MUST SHOW VALID, GOVERNMENT ISSUED PICTURE ID.

3) VICKSBURG DISTRICT CONTRACTING OFFICE WILL HAVE THE REPRESENTATIVE

SIGN A RECEIPT FOR BID.

SOLICITATION NUMBER: W912EE23B0001

TECHNICAL INQUIRIES AND QUESTIONS

ALL QUESTIONS MUST BE SUBMITTED VIA PROJNET.

TECHNICAL INQUIRIES AND QUESTIONS RELATING TO THIS SOLICITATION ARE TO

BESUBMITTED VIA BIDDER INQUIRY IN PROJNET AT (HTTPS://WWW.PROJNET.ORG). BIDDERS

ARE ENCOURAGED TO SUBMIT QUESTIONS 5 DAYS PRIOR TO BID OPENING IN ORDER TO

ENSURE ADEQUATE TIME IS ALLOTTED TO FORM AN APPROPRIATE RESPONSE AND AMEND THE

SOLICITATION, IF NECESSARY. TO SUBMIT AND REVIEW INQUIRY ITEMS, PROSPECTIVE

VENDORS WILL NEED TO USE THE BIDDER INQUIRY KEY PRESENTED BELOW AND FOLLOW THE

INSTRUCTIONS LISTED BELOW THE KEY FOR ACCESS. A PROSPECTIVE VENDOR WHO SUBMITS A

COMMENT /QUESTION WILL RECEIVE AN ACKNOWLEDGEMENT OF THEIR COMMENT/QUESTION

VIA EMAIL, FOLLOWED BY AN ANSWER TO THE COMMENT/QUESTION AFTER IT HAS BEEN

PROCESSED BY OUR TECHNICAL TEAM.

ALL TIMELY QUESTIONS AND APPROVED ANSWERS WILL BE MADE AVAILABLE THROUGH

PROJNET. APPROVED ANSWERS TO ALL TIMELY QUESTIONS WILL ALSO BE POSTED ON THE

FEDBIZOPS IN THE FORM OF A REPORT GENERATED FROM PROJNET AS SOON AS THE

COMMENT/QUESTION ENTERING PERIOD IS OVER AND ALL ANSWERS ARE ALL FINALIZED.

THE SOLICITATION NUMBER IS: W912EE23B0001 THE

BIDDER INQUIRY KEY IS: H7MXJA-ZV8THY.

SPECIFIC INSTRUCTIONS FOR PROJNET BID INQUIRY ACCESS:

1. FROM THE PROJNET HOME PAGE LINKED ABOVE, CLICK ON QUICK ADD ON THE UPPER

RIGHT SIDE OF THE SCREEN.

2. IDENTIFY THE AGENCY. THIS SHOULD BE MARKED AS USACE.

3. KEY. ENTER THE BIDDER INQUIRY KEY LISTED ABOVE.

4. EMAIL. ENTER THE EMAIL ADDRESS YOU WOULD LIKE TO USE FOR

COMMUNICATION.

5. CLICK CONTINUE. A PAGE WILL THEN OPEN SAYING THAT A USER ACCOUNT WAS NOT

FOUND AND WILL ASK YOU TO CREATE ONE USING THE PROVIDED FORM.

6. ENTER YOUR FIRST NAME, LAST NAME, COMPANY, CITY, STATE, PHONE, EMAIL,

SECRET QUESTION, SECRET ANSWER, AND TIME ZONE. MAKE SURE TO REMEMBER

YOUR SECRET QUESTION AND ANSWER AS THEY WILL BE USED FROM THIS POINT ON

TO ACCESS THE PROJNET SYSTEM.

7. CLICK ADD USER. ONCE THIS IS COMPLETED YOU ARE NOW REGISTERED WITHIN

PROJNET AND ARE CURRENTLY LOGGED INTO THE SYSTEM.

W912EE23B0001

SPECIFIC INSTRUCTIONS FOR FUTURE PROJNET BID INQUIRY ACCESS:

1. FOR FUTURE ACCESS TO PROJNET, YOU WILL NOT BE EMAILED ANY TYPE OF

PASSWORD. YOU WILL UTILIZE YOUR SECRET QUESTION AND SECRET ANSWER TO LOG

IN.

2. FROM THE PROJNET HOME PAGE LINKED ABOVE, CLICK ON QUICK ADD ON THE UPPER

RIGHT SIDE OF THE SCREEN.

3. IDENTIFY THE AGENCY. THIS SHOULD BE MARKED AS USACE.

4. KEY. ENTER THE BIDDER INQUIRY KEY LISTED ABOVE.

5. EMAIL. ENTER THE EMAIL ADDRESS YOU USED TO REGISTER PREVIOUSLY IN

PROJNET.

6. CLICK CONTINUE. A PAGE WILL THEN OPEN ASKING YOU TO ENTER THE

ANSWER TO YOUR SECRET QUESTION.

7. ENTER YOUR SECRET ANSWER AND CLICK LOGIN. ONCE THIS IS COMPLETED YOU

ARE NOW LOGGED INTO THE SYSTEM.

CLAUSES INCORPORATED BY REFERENCE

52.214-3 Amendments To Invitations For Bids DEC 2016 52.214-4 False Statements In Bids APR 1984 52.214-5 Submission Of Bids DEC 2016 52.214-6 Explanation To Prospective Bidders APR 1984 52.214-7 Late Submissions, Modifications, and Withdrawals of Bids NOV 1999 52.214-18 Preparation of Bids-Construction APR 1984 52.214-19 Contract Award-Sealed Bidding-Construction AUG 1996 52.214-34 Submission Of Offers In The English Language APR 1991 52.214-35 Submission Of Offers In U.S. Currency APR 1991 52.222-38 Compliance With Veterans' Employment Reporting

Requirements

FEB 2016

52.225-25 Prohibition on Contracting with Entities Engaging in Certain Activities or Transactions Relating to Iran-- Representation and Certifications.

JUN 2020

52.233-3 Protest After Award AUG 1996

CLAUSES INCORPORATED BY FULL TEXT

52.000-4007 RENTAL WITHOUT OPERATOR

Responsibility for plant or equipment: At the expiration or earlier termination of this contract, the Government shall yield up said property to the contractor in as good condition as when received, loss or damage by fire, act of god, and ordinary wear and tear excepted; and the Contractor shall, during the term of this contract, keep said property in good condition and fit for the use for which it was leased. It is understood that the Contractor releases the Government and its officers and agents from all responsibility for damages such as are ordinarily covered by fire and marine insurance.

(End of Clause)

CLAUSES INCORPORATED BY FULL TEXT

52.204-7 SYSTEM FOR AWARD MANAGEMENT (OCT 2018)

(a) Definitions. As used in this provision--

Electronic Funds Transfer (EFT) indicator means a four-character suffix to the unique entity identifier. The suffix is assigned at the discretion of the commercial, nonprofit, or Government entity to establish additional System for Award Management records for identifying alternative EFT accounts (see subpart 32.11) for the same entity.

Registered in the System for Award Management (SAM) means that--

(1) The Offeror has entered all mandatory information, including the unique entity identifier and the EFT indicator, if applicable, the Commercial and Government Entity (CAGE) code, as well as data required by the Federal Funding Accountability and Transparency Act of 2006 (see subpart 4.14) into SAM;

(2) The offeror has completed the Core, Assertions, and Representations and Certifications, and Points of Contact sections of the registration in SAM;

(3) The Government has validated all mandatory data fields, to include validation of the Taxpayer Identification Number (TIN) with the Internal Revenue Service (IRS). The offeror will be required to provide consent for TIN validation to the Government as a part of the SAM registration process; and

(4) The Government has marked the record ``Active''.

Unique entity identifier means a number or other identifier used to identify a specific commercial, nonprofit, or Government entity. See www.sam.gov for the designated entity for establishing unique entity identifiers.

(b)(1) An Offeror is required to be registered in SAM when submitting an offer or quotation, and shall continue to be registered until time of award, during performance, and through final payment of any contract, basic agreement, basic ordering agreement, or blanket purchasing agreement resulting from this solicitation.

(2) The Offeror shall enter, in the block with its name and address on the cover page of its offer, the annotation ``Unique Entity Identifier'' followed by the unique entity identifier that identifies the Offeror's name and address exactly as stated in the offer. The Offeror also shall enter its EFT indicator, if applicable. The unique entity identifier will be used by the Contracting Officer to verify that the Offeror is registered in SAM.

(c) If the Offeror does not have a unique entity identifier, it should contact the entity designated at www.sam.gov for establishment of the unique entity identifier directly to obtain one. The Offeror should be prepared to provide the following information:

(1) Company legal business name.

(2) Tradestyle, doing business, or other name by which your entity is commonly recognized.

(3) Company physical street address, city, state, and Zip Code.

(4) Company mailing address, city, state and Zip Code (if separate from physical).

(5) Company telephone number.

(6) Date the company was started.

(7) Number of employees at your location.

(8) Chief executive officer/key manager.

(9) Line of business (industry).

(10) Company headquarters name and address (reporting relationship within your entity).

(d) Processing time should be taken into consideration when registering. Offerors who are not registered in SAM should consider applying for registration immediately upon receipt of this solicitation. See https://www.sam.gov for information on registration.

(End of Provision)

52.216-1 TYPE OF CONTRACT (APR 1984)

The Government contemplates award of a Firm Fixed-Price contract resulting from this solicitation.

(End of provision)

52.222-23 NOTICE OF REQUIREMENT FOR AFFIRMATIVE ACTION TO ENSURE EQUAL

EMPLOYMENT OPPORTUNITY FOR CONSTRUCTION (FEB 1999)

(a) The offeror's attention is called to the Equal Opportunity clause and the Affirmative Action Compliance Requirements for Construction clause of this solicitation.

(b) The goals for minority and female participation, expressed in percentage terms for the Contractor's aggregate workforce in each trade on all construction work in the covered area, are as follows:

Economic Area Goals for Minority

Participation for Each Trade

Goals for Female Participation for Each Trade

Memphis, Tennessee, Non-SMSA (Non-Standard Metropolitan Statistical Area) Counties

26.5%

6.9%

These goals are applicable to all the Contractor's construction work performed in the covered area. If the Contractor performs construction work in a geographical area located outside of the covered area, the Contractor shall apply the goals established for the geographical area where the work is actually performed. Goals are published periodically in the Federal Register in notice form, and these notices may be obtained from any Office of Federal Contract Compliance Programs office.

(c) The Contractor's compliance with Executive Order 11246, as amended, and the regulations in 41 CFR 60-4 shall be based on (1) its implementation of the Equal Opportunity clause, (2) specific affirmative action obligations required by the clause entitled "Affirmative Action Compliance Requirements for Construction,'' and (3) its efforts to meet the goals. The hours of minority and female employment and training must be substantially uniform throughout the length of the contract, and in each trade. The Contractor shall make a good faith effort to employ minorities and women evenly on each of its projects. The transfer of minority or female employees or trainees from Contractor to Contractor, or from project to project, for the sole purpose of meeting the Contractor's goals shall be a violation of the contract, Executive Order 11246, as amended, and the regulations in 41 CFR 60-4. Compliance with the goals will be measured against the total work hours performed.

(d) The Contractor shall provide written notification to the Deputy Assistant Secretary for Federal Contract Compliance, U.S. Department of Labor, within 10 working days following award of any construction subcontract in excess of $10,000 at any tier for construction work under the contract resulting from this solicitation. The notification shall list the --

(1) Name, address, and telephone number of the subcontractor;

(2) Employer's identification number of the subcontractor;

(3) Estimated dollar amount of the subcontract;

(4) Estimated starting and completion dates of the subcontract; and

(5) Geographical area in which the subcontract is to be performed.

(e) As used in this Notice, and in any contract resulting from this solicitation, the "covered area" is Memphis, Tennessee, Non-SMSA Counties, which includes Tallahatchie County, Mississippi.

52.228-1 BID GUARANTEE (SEP 1996)

(a) Failure to furnish a bid guarantee in the proper form and amount, by the time set for opening of bids, may be cause for rejection of the bid.

(b) The bidder shall furnish a bid guarantee in the form of a firm commitment, e.g., bid bond supported by good and sufficient surety or sureties acceptable to the Government, postal money order, certified check, cashier's check, irrevocable letter of credit, or, under Treasury Department regulations, certain bonds or notes of the United States.

The Contracting Officer will return bid guarantees, other than bid bonds, (1) to unsuccessful bidders as soon as practicable after the opening of bids, and (2) to the successful bidder upon execution of contractual documents and bonds (including any necessary coinsurance or reinsurance agreements), as required by the bid as accepted.-

(c) The amount of the bid guarantee shall be 20 percent of the bid price or $3,000,000.00, whichever is less.-

(d) If the successful bidder, upon acceptance of its bid by the Government within the period specified for acceptance, fails to execute all contractual documents or furnish executed bond(s) within 10 days after receipt of the forms by the bidder, the Contracting Officer may terminate the contract for default.-

(e) In the event the contract is terminated for default, the bidder is liable for any cost of acquiring the work that exceeds the amount of its bid, and the bid guarantee is available to offset the difference.

52.233-2 SERVICE OF PROTEST (SEP 2006)

(a) Protests, as defined in section 33.101 of the Federal Acquisition Regulation, that are filed directly with an agency, and copies of any protests that are filed with the Government Accountability Office (GAO), shall be served on the Contracting Officer (addressed as follows) by obtaining written and dated acknowledgment of receipt from

U.S Army Corps of Engineers Ellis Screws

CEMVK-CT-C

4155 Clay Street Vicksburg, MS 39183

(b) The copy of any protest shall be received in the office designated above within one day of filing a protest with the GAO.

52.236-27 SITE VISIT (CONSTRUCTION) (FEB 1995)

(a) The clauses at 52.236-2, Differing Site Conditions, and 52.236-3, Site Investigations and Conditions Affecting the Work, will be included in any contract awarded as a result of this solicitation. Accordingly, offerors or quoters are urged and expected to inspect the site where the work will be performed.

(b) Site visits may be arranged during normal duty hours (8:00 a.m. to 4:45 p.m., Monday through Friday) by contacting:

U.S. Army Corps of Engineers Mr. Jason Overstreet, Area Engineer, Greenwood Area Office, 100 Moore Street, Greenwood, MS 38930-4512, Telephone (662) 455-0247

52.252-1 SOLICITATION PROVISIONS INCORPORATED BY REFERENCE (FEB 1998)

This solicitation incorporates one or more solicitation provisions by reference, with the same force and effect as if they were given in full text. Upon request, the Contracting Officer will make their full text available. The offeror is cautioned that the listed provisions may include blocks that must be completed by the offeror and submitted with its quotation or offer. In lieu of submitting the full text of those provisions, the offeror may identify the provision by paragraph identifier and provide the appropriate information with its quotation or offer. Also, the full text of a solicitation provision may be accessed electronically at this/these address(es):

https://www.acquisition.gov/browse/index/far

52.252-5 AUTHORIZED DEVIATIONS IN PROVISIONS (NOV 2020)

(a) The use in this solicitation of any Federal Acquisition Regulation (48 CFR Chapter 1) provision with an authorized deviation is indicated by the addition of "(DEVIATION)" after the date of the provision.

(b) The use in this solicitation of any Federal Acquisition Regulation (48 CFR Chapter 1) provision with an authorized deviation is indicated by the addition of "(DEVIATION)" after the name of the regulation.

Section 00600 - Representations & Certifications

CLAUSES INCORPORATED BY REFERENCE

52.209-7 Information Regarding Responsibility Matters OCT 2018 52.223-1 Biobased Product Certification MAY 2012 52.223-4 Recovered Material Certification MAY 2008

52.204-8 ANNUAL REPRESENTATIONS AND CERTIFICATIONS (MAY 2022)

(a)(1) The North American Industry Classification System (NAICS) code for this acquisition is 237990.

(2) The small business size standard is $39,500,000.

(3) The small business size standard for a concern that submits an offer, other than on a construction or service acquisition, but proposes to furnish an end item that it did not itself manufacture, process, or produce is 500 employees if the acquisition--

(i) Is set aside for small business and has a value above the simplified acquisition threshold;

(ii) Uses the HUBZone price evaluation preference regardless of dollar value, unless the offeror waives the price evaluation preference; or

(iii) Is an 8(a), HUBZone, service-disabled veteran-owned, economically disadvantaged women-owned, or women-owned small business set-aside or sole-source award regardless of dollar value.

(b)(1) If the provision at 52.204-7, System for Award Management, is included in this solicitation, paragraph (d) of this provision applies.

(2) If the provision at 52.204-7, System for Award Management, is not included in this solicitation, and the Offeror has an active registration in the System for Award Management (SAM), the Offeror may choose to use paragraph (d) of this provision instead of completing the corresponding individual representations and certifications in the solicitation. The Offeror shall indicate which option applies by checking one of the following boxes:

( ) Paragraph (d) applies.

( ) Paragraph (d) does not apply and the offeror has completed the individual representations and certifications in the solicitation.

(c) (1) The following representations or certifications in SAM are applicable to this solicitation as indicated:

(i) 52.203-2, Certificate of Independent Price Determination. This provision applies to solicitations when a firm-fixed-price contract or fixed-price contract with economic price adjustment is contemplated, unless—

(A) The acquisition is to be made under the simplified acquisition procedures in Part 13;

(B) The solicitation is a request for technical proposals under two-step sealed bidding procedures; or

(C) The solicitation is for utility services for which rates are set by law or regulation.

(ii) 52.203-11, Certification and Disclosure Regarding Payments to Influence Certain Federal Transactions. This provision applies to solicitations expected to exceed $150,000.

(iii) 52.203-18, Prohibition on Contracting with Entities that Require Certain Internal Confidentiality Agreements or Statements--Representation. This provision applies to all solicitations.

(iv) 52.204-3, Taxpayer Identification. This provision applies to solicitations that do not include the provision at 52.204-7, System for Award Management.

(v) 52.204-5, Women-Owned Business (Other Than Small Business). This provision applies to solicitations that—

(A) Are not set aside for small business concerns;

(B) Exceed the simplified acquisition threshold; and

(C) Are for contracts that will be performed in the United States or its outlying areas.

(vi) 52.204-26, Covered Telecommunications Equipment or Services--Representation. This provision applies to all solicitations.

(vii) 52.209-2, Prohibition on Contracting with Inverted Domestic Corporations--Representation.

(viii) 52.209-5, Certification Regarding Responsibility Matters. This provision applies to solicitations where the contract value is expected to exceed the simplified acquisition threshold.

(ix) 52.209-11, Representation by Corporations Regarding Delinquent Tax Liability or a Felony Conviction under any Federal Law. This provision applies to all solicitations.

(x) 52.214-14, Place of Performance--Sealed Bidding. This provision applies to invitations for bids except those in which the place of performance is specified by the Government.

(xi) 52.215-6, Place of Performance. This provision applies to solicitations unless the place of performance is specified by the Government.

(xii) 52.219-1, Small Business Program Representations (Basic, Alternates I, and II). This provision applies to solicitations when the contract is for supplies to be delivered or services to be performed in the United States or its outlying areas, or when the contracting officer has applied part 19 in accordance with 19.000(b)(1)(ii).

(A) The basic provision applies when the solicitations are issued by other than DoD, NASA, and the Coast Guard.

(B) The provision with its Alternate I applies to solicitations issued by DoD, NASA, or the Coast Guard.

(C) The provision with its Alternate II applies to solicitations that will result in a multiple-award contract with more than one NAICS code assigned.

(xiii) 52.219-2, Equal Low Bids. This provision applies to solicitations when contracting by sealed bidding and the contract is for supplies to be delivered or services to be performed in the United States or its outlying areas, or when the contracting officer has applied part 19 in accordance with 19.000(b)(1)(ii).

(xiv) 52.222-22, Previous Contracts and Compliance Reports. This provision applies to solicitations that include the clause at 52.222-26, Equal Opportunity.

(xv) 52.222-25, Affirmative Action Compliance. This provision applies to solicitations, other than those for construction, when the solicitation includes the clause at 52.222-26, Equal Opportunity.

(xvi) 52.222-38, Compliance with Veterans' Employment Reporting Requirements. This provision applies to solicitations when it is anticipated the contract award will exceed the simplified acquisition threshold and the contract is not for acquisition of commercial products or commercial services.

(xvii) 52.223-1, Biobased Product Certification. This provision applies to solicitations that require the delivery or specify the use of USDA-designated items; or include the clause at 52.223-2, Affirmative Procurement of Biobased Products Under Service and Construction Contracts.

(xviii) 52.223-4, Recovered Material Certification. This provision applies to solicitations that are for, or specify the use of, EPA- designated items.

(xix) 52.223-22, Public Disclosure of Greenhouse Gas Emissions and Reduction Goals--Representation. This provision applies to solicitations that include the clause at 52.204-7.)

(xx) 52.225-2, Buy American Certificate. This provision applies to solicitations containing the clause at 52.225-1.

(xxi) 52.225-4, Buy American--Free Trade Agreements--Israeli Trade Act Certificate. (Basic, Alternates I, II, and III.) This provision applies to solicitations containing the clause at 52.225- 3.

(A) If the acquisition value is less than $25,000, the basic provision applies.

(B) If the acquisition value is $25,000 or more but is less than $50,000, the provision with its Alternate I applies.

(C) If the acquisition value is $50,000 or more but is less than $92,319, the provision with its Alternate II applies.

(D) If the acquisition value is $92,319 or more but is less than $100,000, the provision with its Alternate III applies.

(xxii) 52.225-6, Trade Agreements Certificate. This provision applies to solicitations containing the clause at 52.225-5.

(xxiii) 52.225-20, Prohibition on Conducting Restricted Business Operations in Sudan--Certification. This provision applies to all solicitations.

(xxiv) 52.225-25, Prohibition on Contracting with Entities Engaging in Certain Activities or Transactions Relating to Iran—Representation and Certification. This provision applies to all solicitations.

(xxv) 52.226-2, Historically Black College or University and Minority Institution Representation. This provision applies to solicitations for research, studies, supplies, or services of the type normally acquired from higher educational institutions.

(2) The following representations or certifications are applicable as indicated by the Contracting Officer:

[Contracting Officer check as appropriate.]

(i) 52.204-17, Ownership or Control of Offeror.

(ii) 52.204-20, Predecessor of Offeror.

(iii) 52.222-18, Certification Regarding Knowledge of Child Labor for Listed End Products.

(iv) 52.222-48, Exemption from Application of the Service Contract Labor Standards to Contracts for Maintenance, Calibration, or Repair of Certain Equipment--Certification.

(v) 52.222-52 Exemption from Application of the Service Contract Labor Standards to Contracts for Certain Services--Certification.

(vi) 52.223-9, with its Alternate I, Estimate of Percentage of Recovered Material Content for EPA- Designated Products (Alternate I only).

(vii) 52.227-6, Royalty Information.

(A) Basic.

(B) Alternate I.

(viii) 52.227-15, Representation of Limited Rights Data and Restricted Computer Software.

(d) The Offeror has completed the annual representations and certifications electronically in SAM accessed through https://www.sam.gov. After reviewing the SAM information, the Offeror verifies by submission of the offer that the representations and certifications currently posted electronically that apply to this solicitation as indicated in paragraph (c) of this provision have been entered or updated within the last 12 months, are current, accurate, complete, and applicable to this solicitation (including the business size standard applicable to the NAICS code referenced for this solicitation), as of the date of this offer and are incorporated in this offer by reference (see FAR 4.1201); except for the changes identified below [ offeror to insert changes, identifying change by clause number, title, date]. These amended representation(s) and/or certification(s) are also incorporated in this offer and are current, accurate, and complete as of the date of this offer.

FAR Clause Title Date Change

Any changes provided by the offeror are applicable to this solicitation only, and do not result in an update to the representations and certifications posted on SAM.

52.209-5 CERTIFICATION REGARDING RESPONSIBILITY MATTERS (AUG 2020)

(a)(1) The Offeror certifies, to the best of its knowledge and belief, that-

(i) The Offeror and/or any of its Principals-

(A) Are ( ) are not ( ) presently debarred, suspended, proposed for debarment, or declared ineligible for the award of contracts by any Federal agency;

(B) Have ( ) have not ( ), within a three-year period preceding this offer, been convicted of or had a civil judgment rendered against them for: commission of fraud or a criminal offense in connection with obtaining, attempting to obtain, or performing a public (Federal, State, or local) contract or subcontract; violation of Federal or State antitrust statutes relating to the submission of offers; or commission of embezzlement, theft, forgery, bribery, falsification or destruction of records, making false statements, tax evasion, violating Federal criminal tax laws, or receiving stolen property (if offeror checks “have”, the offeror shall also see 52.209-7, if included in this solicitation); and

(C) Are ( ) are not ( ) presently indicted for, or otherwise criminally or civilly charged by a governmental entity with, commission of any of the offenses enumerated in paragraph (a)(1)(i)(B) of this provision;

and

(D) Have , have not , within a three-year period preceding this offer, been notified of any delinquent Federal taxes in an amount that exceeds the threshold at 9.104-5(a)(2) for which the liability remains unsatisfied.

(1) Federal taxes are considered delinquent if both of the following criteria apply:

(i) The tax liability is finally determined. The liability is finally determined if it has been assessed. A liability is not finally determined if there is a pending administrative or judicial challenge. In the case of a judicial challenge to the liability, the liability is not finally determined until all judicial appeal rights have been exhausted.

(ii) The taxpayer is delinquent in making payment. A taxpayer is delinquent if the taxpayer has failed to pay the tax liability when full payment was due and required. A taxpayer is not delinquent in cases where enforced collection action is precluded.

(2) Examples. (i) The taxpayer has received a statutory notice of deficiency, under I.R.C. Sec. 6212, which entitles the taxpayer to seek Tax Court review of a proposed tax deficiency. This is not a delinquent tax because it is not a final tax liability. Should the taxpayer seek Tax Court review, this will not be a final tax liability until the taxpayer has exercised all judicial appeal rights.

(ii) The IRS has filed a notice of Federal tax lien with respect to an assessed tax liability, and the taxpayer has been issued a notice under I.R.C. Sec. 6320 entitling the taxpayer to request a hearing with the IRS Office of Appeals contesting the lien filing, and to further appeal to the Tax Court if the IRS determines to sustain the lien filing. In the course of the hearing, the taxpayer is entitled to contest the underlying tax liability because the taxpayer has had no prior opportunity to contest the liability. This is not a delinquent tax because it is not a final tax liability. Should the taxpayer seek tax court review, this will not be a final tax liability until the taxpayer has exercised all judicial appeal rights.

(iii) The…